Council Tax Receipts

Brian Ellis made this Freedom of Information request to Hertfordshire County Council

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

The request was successful.

Dear Hertfordshire County Council,

Please can you let me know how council tax payments made to our local council (eg. Hertsmere), is paid to Hertfordshire Council?

Is the full amount paid up front, or is it paid in installments upon receipt of the payment from the council tax payers?

If council tax payment is not received by the local council, is the payment held back to Hertfordshire county council?

Yours faithfully,

Brian Ellis

Information Governance, Hertfordshire County Council

3 Attachments

Dear Brian Ellis

 

Reference number: FOI/RAP/03/19/17234

 

Thank you for your correspondence of the 25^th March 2019 requesting the
following information:

 

Please can you let me know how council tax payments made to our local
council (eg. Hertsmere), is paid to Hertfordshire Council?

 

Is the full amount paid up front, or is it paid in instalments upon
receipt of the payment from the council tax payers?

 

If council tax payment is not received by the local council, is the
payment held back to Hertfordshire county council?

 

 

Your request for information is being considered under the Freedom of
Information Act 2000.  We will respond to your request as quickly as
possible, and by close of 26^th  March 2019 at the latest.

 

If you have any questions, please do not hesitate to contact me, quoting
the reference number above.

 

Yours sincerely

 

 

 

 

Victoria Hooper

Information Access Team

Hertfordshire County Council

Room 216a, Postal Point CHN 320

County Hall,

Hertford,

SG13 8DQ

01992 555848 (25848) 

 

The Information Access Team supports Hertfordshire County Council's
Freedom of Information and Environmental Information Regulations activity.

Hertfordshire - County of Opportunity

Follow us online:

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Please note: I work Monday, Tuesday and Thursday.

 

 

 

 

****Disclaimer****

The information in this message should be regarded as confidential and is
intended for the addressee only unless explicitly stated. If you have
received this message in error it must be deleted and the sender notified.
The views expressed in this message are personal and not necessarily those
of Hertfordshire County Council unless explicitly stated. Please be aware
that emails sent to or received from Hertfordshire County Council may be
intercepted and read by the council. Interception will only occur to
ensure compliance with council policies or procedures or regulatory
obligations, to prevent or deter crime, or for the purposes of essential
maintenance or support of the email system.

References

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2. http://twitter.com/hertscc
3. http://www.facebook.com/Hertsdirect

Information Governance, Hertfordshire County Council

3 Attachments

Dear Brian Ellis

 

Reference number: FOI/RAP/03/19/17234

 

On 25^th March 2019 Hertfordshire County Council received the following
request for information from you:

 

Please can you let me know how council tax payments made to our local
council (eg. Hertsmere), is paid to Hertfordshire Council?

 

Is the full amount paid up front, or is it paid in instalments upon
receipt of the payment from the council tax payers?

 

If council tax payment is not received by the local council, is the
payment held back to Hertfordshire county council?

 

Your request for information has been considered under the Freedom of
Information Act 2000. I can confirm that Hertfordshire County Council does
hold the information you have requested. Our response is as follows.

 

The amount of council tax due to Hertfordshire County Council (HCC) from
billing authorities (e.g. Hertsmere) is calculated based on the estimated
number of properties that can be charged council tax within the billing
authority area (this is called the taxbase) multiplied by the Band D
equivalent amount (£1,359.94 for 2019/20) The total amount of council tax
payable by billing authorities to HCC is known as a precept.

 

A schedule of instalment dates is determined by the billing authority and
notified to the County Council by 31st January each year.  There are
twelve payment dates in a financial year.  The County Council then issues
precept notices to the 10 district/borough councils (billing authorities)
within Hertfordshire, with the amounts to be paid over on those dates.    

 

Each billing authority is responsible for keeping track of their taxbase,
collecting council tax from all their chargeable properties and for paying
over amounts collected on behalf of stakeholders, such as the precept due
to HCC.  They may collect more or less during the year for a number of
reasons, for example there may be households who do not pay.  However,
each billing authority allows for an element of bad debt within their
taxbase calculation.

 

Council tax payments from residents are held by each billing authority in
a balancing account called a “Collection Fund Account” which allows them
to pay stakeholders e.g. HCC, the Police & Crime Commissioner etc each
month and to allow for under recovery or over recovery of council tax. 

 

If there was an over recovery in a year this is distributed proportionally
by the billing authority to stakeholders in the following year. As bad
debt has been built into the taxbase calculation at the beginning of the
process it is uncommon for there not to be enough money in the Collection
Fund Account.

 

I hope this explains that if an individual council tax payment is not
received by the local council the payment is not held back to
Hertfordshire County Council.

 

 

If you have any questions, please do not hesitate to contact me, quoting
the reference number on this correspondence. To find out more about
Freedom of Information, please visit
[1]http://www.hertfordshire.gov.uk/your-cou...

 

If you are unhappy with the way the County Council has handled your
request for information you may request an internal review of the request.
This will be carried out by a member of the County Council Legal Services
Team, who has had no prior involvement with the request. Requests for an
internal review should be sent to the Information Governance Unit at the
address above (within 2 months of this correspondence) and should detail
in writing your grounds of appeal.

                    

If you are unhappy with the outcome of the internal review you are
entitled to ask the Information Commissioner to investigate your
complaint. You should write to: FOI/EIR Complaints Resolution, Information
Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire, SK9
5AF.

 

Yours sincerely,

 

 

 

 

Victoria Hooper

Information Access Team

Hertfordshire County Council

Room 216a, Postal Point CHN 320

County Hall,

Hertford,

SG13 8DQ

01992 555848 (25848) 

 

The Information Access Team supports Hertfordshire County Council's
Freedom of Information and Environmental Information Regulations activity.

Hertfordshire - County of Opportunity

Follow us online:

[2]herts-county-council logo  [3]twitter icon  [4]facebook icon

 

Please note: I work Monday, Tuesday and Thursday.

 

 

 

****Disclaimer****

The information in this message should be regarded as confidential and is
intended for the addressee only unless explicitly stated. If you have
received this message in error it must be deleted and the sender notified.
The views expressed in this message are personal and not necessarily those
of Hertfordshire County Council unless explicitly stated. Please be aware
that emails sent to or received from Hertfordshire County Council may be
intercepted and read by the council. Interception will only occur to
ensure compliance with council policies or procedures or regulatory
obligations, to prevent or deter crime, or for the purposes of essential
maintenance or support of the email system.

References

Visible links
1. http://www.hertfordshire.gov.uk/your-cou...
2. http://www.hertsdirect.org/
3. http://twitter.com/hertscc
4. http://www.facebook.com/Hertsdirect